When trying to import an UTF-8 SQL file via admin -> service -> tools, the import fails with the error message "You have an error in your SQL syntax; check ...
Error number : 1064".
This is obviously because the OXID multibyte functions are not used in this tool.

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I want to add some details:
It not directly depends on the UTF-8 mode of the SQL-Data, but the HTML-Form of the service tool (which runs with UTF-8 in most cases). I've build a SQL test snippet which reproduces the error (the same with "ä", "ö", "ü"):